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Baker Company's standard labor cost of producing one unit of product DD is 3 hours at the rate of $10.00 per hour. During August, 30,500

Baker Company's standard labor cost of producing one unit of product DD is 3 hours at the rate of $10.00 per hour. During August, 30,500 hours of labor are incurred at a cost of $10.10 per hour to produce 10,000 units of product DD. Calculate the DL Price (rate) variance

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